On September $1,$ Year $1,$ Able Company purchased a building from Regal Corporation by paying $$240,000$ cash and issuing a one$-$year note payable for the balance of the purchase price. Interest on the note is stated at an annual rate of $6\%$ and is paid at maturity. In its December $31,$ Year $1,$ balance sheet, Able correctly presented the note and interest payable as follows:

Interest payable $$4,100$

Notes payable, $6\%,$ due September $1,$ Year $2$ $$205,000$

What is the total cash $($including interest$)$ paid for the building purchased by Able?

Multiple Choice

$$429,200$

$$457,300$

$$445,000$

$$453,200$